CHANIA: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
CHANIA
Largest movements
- Stocks and contracts -€53,614
down €53,614 (-12.8%), from €418,513 to €364,899
- Tangible fixed assets -€37,155
down €37,155 (-11.6%), from €321,350 to €284,195
of which Other tangible fixed assets: -€40,635
- Receivables within one year +€28,353
up €28,353 (+53.0%), from €53,498 to €81,851
of which Other amounts receivable: +€15,205
- Cash +€15,063
up €15,063 (+42.6%), from €35,342 to €50,405
mainly Stocks and contracts (+€53,614) and Depreciation (+€48,350)
- Debts after one year -€47,021
down €47,021 (-28.2%), from €166,932 to €119,911
- Reserves +€23,527
up €23,527 (+7.5%), from €311,946 to €335,474
of which Distributable reserves: +€23,527
- Trade debts -€18,314
down €18,314 (-22.2%), from €82,419 to €64,105
- Gross operating margin -€59,732
down €59,732 (-24.0%), from €249,084 to €189,352
- Write-downs -€48,400
down €48,400 (-64.5%), from €75,056 to €26,657
- Depreciation -€4,547
down €4,547 (-8.6%), from €52,897 to €48,350
- Financial charges -€4,484
down €4,484 (-26.4%), from €16,958 to €12,474
- Other operating charges +€4,019
up €4,019 (+1443.4%), from €278 to €4,297
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €830,351 | €783,549 | -€46,802 | -5.6% |
| Fixed assets | 21/28 | €321,470 | €284,315 | -€37,155 | -11.6% |
| Tangible fixed assets | 22/27 | €321,350 | €284,195 | -€37,155 | -11.6% |
| Furniture and vehicles | 24 | €13,266 | €16,746 | +€3,480 | +26.2% |
| Other tangible fixed assets | 26 | €308,084 | €267,449 | -€40,635 | -13.2% |
| Financial fixed assets | 28 | €120 | €120 | = | 0.0% |
| Current assets | 29/58 | €508,881 | €499,234 | -€9,647 | -1.9% |
| Stocks and contracts in progress | 3 | €418,513 | €364,899 | -€53,614 | -12.8% |
| Stocks | 30/36 | €418,513 | €364,899 | -€53,614 | -12.8% |
| Amounts receivable within one year | 40/41 | €53,498 | €81,851 | +€28,353 | +53.0% |
| Trade receivables | 40 | €38,973 | €52,120 | +€13,148 | +33.7% |
| Other amounts receivable | 41 | €14,525 | €29,731 | +€15,205 | +104.7% |
| Cash at bank and in hand | 54/58 | €35,342 | €50,405 | +€15,063 | +42.6% |
| Deferred charges and accrued income | 490/1 | €1,528 | €2,080 | +€552 | +36.1% |
| Total equity and liabilities | 10/49 | €830,351 | €783,549 | -€46,802 | -5.6% |
| Equity | 10/15 | €390,088 | €413,615 | +€23,527 | +6.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €311,946 | €335,474 | +€23,527 | +7.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €34,200 | €34,200 | = | 0.0% |
| Distributable reserves | 133 | €275,886 | €299,414 | +€23,527 | +8.5% |
| Profit (loss) carried forward | 14 | €65,741 | €65,741 | = | 0.0% |
| Amounts payable | 17/49 | €440,263 | €369,934 | -€70,329 | -16.0% |
| Amounts payable after more than one year | 17 | €166,932 | €119,911 | -€47,021 | -28.2% |
| Financial debts | 170/4 | €166,932 | €119,911 | -€47,021 | -28.2% |
| Amounts payable within one year | 42/48 | €273,332 | €250,023 | -€23,308 | -8.5% |
| Current portion of amounts payable after more than one year | 42 | €45,100 | €47,006 | +€1,906 | +4.2% |
| Financial debts | 43 | €20,000 | €20,000 | = | 0.0% |
| Credit institutions | 430/8 | €20,000 | €20,000 | = | 0.0% |
| Trade debts | 44 | €82,419 | €64,105 | -€18,314 | -22.2% |
| Suppliers | 440/4 | €82,419 | €64,105 | -€18,314 | -22.2% |
| Taxes, remuneration and social security | 45 | €40,339 | €39,041 | -€1,298 | -3.2% |
| Taxes | 450/3 | €27,319 | €28,953 | +€1,634 | +6.0% |
| Remuneration and social security | 454/9 | €13,020 | €10,087 | -€2,933 | -22.5% |
| Other amounts payable | 47/48 | €85,473 | €79,871 | -€5,602 | -6.6% |
| Remuneration, social security and pensions | 62 | €64,640 | €64,480 | -€160 | -0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €52,897 | €48,350 | -€4,547 | -8.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €75,056 | €26,657 | -€48,400 | -64.5% |
| Other operating charges | 640/8 | €278 | €4,297 | +€4,019 | +1443.4% |
| Operating charges capitalised as restructuring costs | 649 | €0 | - | = | |
| Gross operating margin | 9900 | €249,084 | €189,352 | -€59,732 | -24.0% |
| Operating profit (loss) | 9901 | €56,212 | €45,569 | -€10,643 | -18.9% |
| Financial income | 75/76B | €0 | €755 | +€755 | |
| Recurring financial income | 75 | €0 | €755 | +€755 | |
| Financial charges | 65/66B | €16,958 | €12,474 | -€4,484 | -26.4% |
| Recurring financial charges | 65 | €16,958 | €12,474 | -€4,484 | -26.4% |
| Profit (loss) for the period before taxes | 9903 | €39,254 | €33,850 | -€5,404 | -13.8% |
| Income taxes | 67/77 | €13,975 | €10,323 | -€3,653 | -26.1% |
| Profit (loss) for the period | 9904 | €25,279 | €23,527 | -€1,751 | -6.9% |
| Profit (loss) for the period to be appropriated | 9905 | €25,279 | €23,527 | -€1,751 | -6.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.